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The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations

  • Neck R
  • Schneider F
  • Hofreither M
Springer Berlin Heidelberg, (1989), 149-176
DOI: 10.1007/978-3-642-74999-5_12
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Abstract

In recent years, both the public debate and the scientific literature have shown increased interest in the phenomenon of the shadow (underground, hidden) economy.1 As a working definition, we may say that the shadow economy consists of those economic activities which...

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Neck, R., Schneider, F., & Hofreither, M. F. (1989). The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations. In The Political Economy of Progressive Taxation (pp. 149–176). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-642-74999-5_12

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